Browse Arkansas Code titles and sections
26-78-120. Authority to levy a tax to finance or support a regional mobility authority.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-78-120. Authority to levy a tax to finance or support a regional mobility authority.
(a)(1) In addition to all other taxes imposed under this chapter for the privilege of using and operating vehicles, a county that is a member of a regional mobility authority may impose an additional tax upon the owner of a motor vehicle for the privilege of operating the motor vehicle upon the public roads, streets, and other public ways in the county.
(2) The tax revenues collected under this section shall be used only for the finance or support of the regional mobility authority.
(b) The tax revenues shall be collected by the county collector pursuant to §§ 26-78-105 and 26-78-106.
(c) Notwithstanding the provisions of § 26-78-104, the amount of the tax revenues collected under this section shall be determined by the county quorum court and may exceed the maximum amount set forth in § 26-78-104.
(d) The procedure for implementing a tax under this section shall be as provided under § 26-78-103.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-78-120
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-78-120
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 069e4b00362d197f3c13d13646e00b312089f81912e2b07b3d999f297fa98775
Source location: content.xml paragraph 35852
Stored source content
26-78-120. Authority to levy a tax to finance or support a regional mobility authority.
(a)(1) In addition to all other taxes imposed under this chapter for the privilege of using and operating vehicles, a county that is a member of a regional mobility authority may impose an additional tax upon the owner of a motor vehicle for the privilege of operating the motor vehicle upon the public roads, streets, and other public ways in the county.
(2) The tax revenues collected under this section shall be used only for the finance or support of the regional mobility authority.
(b) The tax revenues shall be collected by the county collector pursuant to §§ 26-78-105 and 26-78-106.
(c) Notwithstanding the provisions of § 26-78-104, the amount of the tax revenues collected under this section shall be determined by the county quorum court and may exceed the maximum amount set forth in § 26-78-104.
(d) The procedure for implementing a tax under this section shall be as provided under § 26-78-103.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-78-103. Procedure for levying.
(a)(1) The counties of the state shall have the first opportunity to levy the County and Municipality Vehicle Tax.
(2)(A) Any levy by a county may be upon owners residing everywhere in the county or only upon owners residing within the county but outside the corporate boundaries of all municipalities in the county.
(B) That is, the tax must cover the entire county or the area outside all municipalities and cannot cover some municipalities and omit others.
(3) This levy may be in any amount not exceeding the authorized maximum.
(4) A municipality in a county may levy the tax only if the county quorum court by the time of adjournment of its regular annual session in any calendar year has failed to levy the tax upon the owners residing within the corporate limits of the municipality or if by the time of adjournment the court has not levied the full amount of the authorized tax for the next calendar year at the regular annual session or at any special session held in any calendar year prior to its regular annual session in the calendar year.
(5) Each levy by the county quorum court or by the governing body of the municipality shall be for collection during the calendar year next following the year in which the levy is made and, except in the case when bonds are issued as authorized, unless the levy is again made, the tax shall cease to be levied at the expiration of the calendar year for which collected and shall not again be collected until levied by the county quorum court by the time of adjournment of the regular annual session of the county quorum court or thereafter by the governing body of a municipality, as indicated.
(b)(1) Notwithstanding other provisions of this chapter, before the tax levied by any county quorum cou
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-78-103
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-78-103. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-78-104. Classification of vehicles — Maximum tax.
(a) The resolution of the county quorum court or of the governing body of a municipality, as the case may be, may contain a classification of vehicles by types and the rate of the County and Municipality Vehicle Tax levy, stated in dollars and cents, to be collected from the owners of the vehicles coming within the classifications. However, no such classification at the time of the adoption of any resolution shall include any vehicle for the use of which a state tax or fee for the registration or licensing of motor vehicles is not at the time levied upon the owner.
(b)(1)(A) The maximum vehicle tax which may be levied and collected shall not exceed five dollars ($5.00) per year per vehicle, irrespective of its classification.
(B) The owner of a vehicle, having paid the vehicle tax in any one (1) county or municipality for a particular year, shall not be required to pay the vehicle tax for the use of the same vehicle in any other county or municipality for the same year.
(2)(A) If the county quorum court levies the full five dollars ($5.00) per year per vehicle for the next calendar year throughout the county, then no municipality in that county shall levy any tax for the same year, it being declared that the maximum amount that shall be paid by any owner for any vehicle for any year under this chapter shall be five dollars ($5.00).
(B) If the county levies the vehicle tax but excludes the municipalities therein, then any municipality may levy any amount up to the maximum amount of five dollars ($5.00).
(C) If the county levies the vehicle tax throughout the county but levies less than five dollars ($5.00), then any municipality may levy any amount up to the maximum amount which, together with the amount le
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-78-104
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-78-104. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-78-105. Payment of tax — Penalty.
(a)(1) The County and Municipality Vehicle Tax shall be due and payable, without penalty, during the month of January of the calendar year next following the year in which the levy is made.
(2) Penalty for delinquent payment of the vehicle tax shall be one dollar ($1.00) per vehicle per month for each month's delinquency.
(b)(1) Any owner of any vehicle delinquent in the payment of the vehicle tax for more than five (5) months who after the five (5) months shall use and operate the vehicle upon the public roads, streets, and other public ways within the county or municipality levying the vehicle tax or who shall knowingly permit the vehicle to be so used and operated by another person shall be guilty of a violation and upon conviction shall be fined any sum not less than twenty-five dollars ($25.00) and not more than fifty dollars ($50.00) for each violation.
(2) The fine assessed in subdivision (b)(1) of this section shall be in addition to the vehicle tax and penalty provided in subsection (a) of this section.
(c)(1) The owner of any vehicle first acquired or first used in the county after July 1 of the taxable year shall be required to pay only one-half (½) of the annual rate of the vehicle tax for the remainder of the calendar year, and the vehicle tax may be paid without penalty during the thirty-day period next following the date of the first acquisition or first use of the vehicle.
(2) However, no vehicle tax shall be required of the owner if the vehicle tax for the particular year has been paid by a former owner of the vehicle, whether or not in the same county or municipality.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-78-105
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-78-105. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-78-106. Collection of tax — Receipts.
(a) The County and Municipality Vehicle Tax in the case of a levy by the county shall be collected by the county collector and may be collected at the time personal property taxes of the county are due on personal property of the taxpayer, or may be collected at any time the quorum court determines is reasonable and expedient for the collection of the tax.
(b) The county collector's commission for collecting the tax shall be three percent (3%) of the total amount collected.
(c) Consecutively numbered receipts, printed in duplicate, shall be used by the county collector to acknowledge payment of the tax. Each receipt shall have printed on it:
(1) The name of the county;
(2) The name of the tax;
(3) The year of the tax;
(4) Space for indicating:
(A) The name and address of the taxpayer;
(B) The date of payment;
(C) The amount of tax;
(D) The amount of penalty;
(E) The total amount collected;
(F) The make and year model of the vehicle; and
(G) The state motor vehicle license number at the time attached to the vehicle; and
(5) Space for the signature of the county collector.
(d) At the time of issuing his or her receipt, the county collector shall also deliver to the taxpayer a windshield sticker, metal tag, or other type of identification to be attached to the vehicle by the owner.
(e) A new series of receipts shall be issued for each year's tax. A separate receipt shall be issued for each vehicle, the original of which shall be given to the taxpayer at the time of payment of the tax. The duplicate receipt shall be retained by the county collector for accounting and auditing purposes.
(f) In the case of municipalities levying the tax, the municipal officer designated by ordinance shall collect the
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-78-106
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-78-106. This identifies an authority to review, not proof of applicability.